Accounting and business advice company PKF revealed the results of its annual football survey "Leagues Apart," according to Nick Hanlon of the Scottish DAILY RECORD. The results showed that two-thirds of Scottish Premier League clubs do not "expect to make a profit" for the '12-13 season. Only 17% said their financial situation was "healthy," the lowest of any of the leagues questioned. Two-thirds of SPL clubs "depend on their principal shareholder to cover losses." PKF said that the results could lead to a "widening gap" between wages in Scotland and those in England. That in turn could "threaten the future development of the game" as clubs in Scotland will struggle to attract top players. A total of 62 teams took part in the survey, including clubs from the SPL, EPL, League Championship and Leagues One and Two (DAILY RECORD, 10/18).